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of <h1>Article 16 of Spain DTAA: Tax Rules for Salaries in Cross-Border Employment Explained with Key Exceptions</h1> Article 16 of the Double Tax Avoidance Agreement (DTAA) between Spain and another Contracting State addresses the taxation of dependent personal services. Generally, salaries and wages earned by a resident of one State are taxable only in that State unless the employment is conducted in the other State, in which case the income may be taxed there. Exceptions exist if the individual is in the other State for 183 days or less, the employer is not a resident of the other State, and the remuneration is not related to a permanent establishment in the other State. Additionally, income from employment on international ships or aircraft may be taxed in the enterprise's State.
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